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The double entry system is an accounting method consisting of recording a transaction twice, once on debit and once on credit. In this way, relations are established between the different patrimonial masses.

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Document that serves to have accurate data that guarantee that the recording of economic events produced during the entire financial year has been done correctly.

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It is the process by which a person or company raises funds. Thus, such resources may be used to finance the purchase of goods or services, or to develop different types of investments.

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They are the set of international accounting standards promulgated by the International Accounting Standars Board (IASB), which establishes the recognition requirements, measurement, presentation and disclosure of economic transactions and events affecting an enterprise that are reflected in the financial statements.

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These are the reports that reflect the status of a company at a given time, usually one year. They consist of several documents that reflect the financial situation of a business and collect information, both economic and patrimonial, of companies.